Taxes

The NSW Taxation Hardship Review Board is an independent statutory body established under the Taxation Administration Act 1996 to determine whether a taxpayer has the financial ability to meet his or her tax obligations.

If you are genuinely facing serious financial hardship and can show you are unable to pay your state tax or duty assessment, you may be eligible to apply to the Taxation Hardship Review Board for relief.

The Taxation Hardship Review Board will assess your financial situation and determine whether by paying your tax assessment you and your immediate family would suffer serious financial hardship.

Where the Taxation Hardship Review Board is satisfied that payment would cause serious hardship it has the authority to grant tax relief in the form of either a part or full deferment of payment and in extreme cases of genuine hardship can waive payment. The liability to pay the tax or duty in itself does not constitute serious hardship.

The Board meets regularly and consists of the Chief Commissioner of State Revenue, the Secretary of the Treasury and the Auditor-General or their delegates.

For more information, go to the frequent questions page.